Temporary work does not end unemployment for intermediate taxation

ATA/405/1998Cour de justice / Chambre administrative30 juin 1998Confirmed

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Résumé Omnilex

The court held that temporary employment does not terminate an unemployment period and therefore does not justify a new intermediate taxation under Art. 10B para. 4 LCP. The challenge was unsuccessful, and the prior tax treatment was maintained.

Regeste Omnilex

Art. 10B al. 4 LCP; intermediate taxation and cessation of gainful activity: temporary employment does not in itself end unemployment. A brief or temporary job does not create a new factual basis for intermediate taxation where the unemployment situation continues in substance. The decisive criterion is whether gainful activity has effectively resumed on a lasting basis; absent such resumption, the conditions for a new intermediate assessment are not met.

Texte intégral

Descripteurs

IMPOT; CESSATION DE L'ACTIVITE LUCRATIVE; CHOMAGE; TAXATION INTERMEDIAIRE; FIN

Normes

LCP.10B al.4

Résumé

Un emploi temporaire ne met pas fin à une période de chômage et ne peut justifier une nouvelle taxation intermédiaire au sens de l'art. 10B al. 4 LCP.

Mots-clés

taxationunemploymentintermediate assessmenttemporary employmentgainful activity

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Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether temporary employment ends unemployment for purposes of intermediate taxation under Art. 10B para. 4 LCP.

Solution extraite

A temporary job does not end a period of unemployment and cannot justify a new intermediate taxation under Art. 10B para. 4 LCP.

Motifs extraits

The court treated temporary work as insufficient to break the unemployment period in a way that would trigger a fresh intermediate assessment.

Temporary work does not end unemployment for intermediate taxationGénéré par IA